Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital • Determination of jurisdictional value

• Determination of jurisdictional value of suits for purposes of court fees and jurisdiction

The book presents the concepts

• Compensation assessment and enforcement mechanisms

and inspection procedures

authored by CA Pankaj Goel and updated as per the amendments introduced by the Finance Act

Revision of Order by Principal Commissioner or Commissioner Under Section 263 & 264 digital • Determination of jurisdictional valueThis 2nd edition of Revision of Orders by Principal Commissioner or Commissioner under Sections 263 & 264, authored by Ram Dutt Sharma, offers a detailed and practical analysis of the revisionary powers vested in income tax authorities under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the legal framework, conditions, procedural aspects, and judicial interpretations relating to the revision of orders by the